Philippines vs Liechtenstein
Corporate Tax Comparison
Time of Update: Philippines: 4/06/2026 / Liechtenstein: 4/05/2026
Compare Philippines and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Philippines vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Philippines
Liechtenstein
General CIT Rate:
25%
General CIT Rate:
12.5
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
Withholding Tax (WHT)
Philippines
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Philippines
Liechtenstein
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
Effective Tax Rate (ETR)
Philippines
Liechtenstein
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
